According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance,...

Academic practitioner auditors engage in practice-oriented research in terms of publishing journal articles, books, and book chapters on top of their audit activities. Based on theory and interviews with academic practitioner auditors, we argue that engaging in research helps practitioners to...